were sleeping during the learning processes. They were happy when the teacher did not come to the class as well.
According to the observation and interviews with the accounting teacher in SMK Muhammadiyah 1 Yogyakarta, the teacher did not give
enough alternative learning sources to support students’ main learning sources. Main learning sources mostly used at school are two-dimension
media, such as power point presentation and accounting textbooks. Less stimulating learning media tend to make students pay less attention to the
materials that it causes students’ lack of motivation. Students also tend to find it difficult remembering some theories of accounting when the
teaching methods mostly use long explanation in which the students are passive, while the teacher is active. Therefore, the researcher attempts to
give solution by developing accounting pocket book, thus students can understand the materials and are easily motivated to learn. The learning
media developed in this research is The Accounting Pocket Book. The accounting pocket book was chosen, since in SMK
Muhammadiyah 1 Yogyakarta, the teacher still used textbooks. Also, there was not the same research conducted at the school yet. Comic book as a
learning media was once used in research there,so the researcher was more interested to choose using the accounting pocket book . The computer
laboratory there is used for accounting subject. Students are not allowed to use hand phones inside or outside the classroom for accessing internet.
Textbooks in the library are complete enough, yet students are less
interesting to borrow them due to the big sizes of the textbooks. The textbooks’ physical appearances are not interesting either. The accounting
pocket book is a visual learning media. It gives students opportunities to easily learn accounting theories. Because the size is small, it is easy for
students to bring it everywhere. Therefore, students can learn materials easily and independently. It is expected that the students can be more
active, creative and excited in learning accounting. Their learning motivation increases as well. As the result, students can comprehend the
materials better. Adjustment entries topic was chosen by the researcher, because,
according to the interview with the acccounting teacher, adjusment journal entry was the most difficult topic for students. They need extra
explanation to understand this topic. Therefore, they need alternative learning media to improve their understanding of adjustment entries.
Based on the background of the research mentioned above, developing various learning media is needed to provide students with more
learning sources in order to increase students’ learning motivation.
Therefore, the researcher is interested to conduct a research entitled “Developing the Accounting Pocket Book as a Learning Media to Improve
the Grade X Accounting Students’ Motivation of SMK Muhammadiyah 1
Yogyakarta in the Academic Year of 2015 2016 .”
B. Identification of the Problems
Based on the background of the research, the problems are identified as follows:
1. Students lack learning motivation. It is shown when the teacher is explaining, the students are busy with themselves. They pay very little
attention. They get bored easily, even they are sleeping during the learning processes. The classroom condition is less conducive for
learning processes. 2. The learning media are very limited. Mostly, the teacher only uses
power point presentation, white board, and accounting textbooks. 3. The accounting textbooks available in the library are too big, so
students are less interested to borrow them. 4. The students are not allowed to use digital media such as hand phones
in the learning processes. 5. Adjusment journal entry was the most difficult topic for students. They
need extra explanation to understand this topic. Therefore, they need alternative learning media to improve their understanding of adjustment
entries.
C. Limitation of the Problems
According to the identification of the problems, the problems emerging in the accounting class in SMK Muhammadiyah 1 Yogyakarta
are lack of students’ motivation which is caused by internal or external factors. Therefore, the researcher limits the scope of the research. The
focus of the research is on developing the accounting pocket book as a learning media to improve the grade X accounting
students’ motivation of SMK Muhammadiyah 1 Yogyakarta on Managing Adjustment Journal
Entry of Service Enterprises. Learning media determines how easy and well materials can be understood by students. By using the accounting
pocket book as a learning media, students are expected to increase their motivation in learning accounting, especially in learning about Managing
Adjustment Journal Entry.
D. Formulation of the Problems
Based on the background of the research mentioned earlier, the researcher formulated problems into:
1. How to develop the accounting pocket book as a learning media for grade X accounting students of SMK Muhammadiyah 1 Yogyakarta
in the academic year of 2015 2016 on Managing Adjustment Journal Entry?
2. How suitable the accounting pocket book on Managing Adjustment Journal Entry based on the assessment validation of material experts,
media experts and accounting teachers is? 3.
Do students’ motivation increase after they use the accounting pocket book on Managing Adjustment Journal Entry?
E. Objectives of the Research
The objectives of the research are: 1. To create the accounting pocket book as a learning media on
Managing Adjustment Journal Entry for the grade X accounting students in SMK Muhammadiyah 1 Yogyakarta.
2. To know the suitability of the accounting pocket book based on the assessment of material experts, media experts, and accounting
teachers. 3.
To know the students’ motivation development after the use of the accounting pocket book on Managing Adjustment Journal Entry
F. Specification of the Product
Expected specification of the product are: 1. The accounting pocket book is one of the supporting learning media
based on the basic competencies of Managing Adjustment Journal. 2. The accounting pocket book is a learning media containing the
materials of Adjustment Journal Entry that are easily understood by students.
3. The accounting pocket book can be used as a learning media inside or outside the classroom.
4. The accounting pocket book can amplify students’ learning
motivation.
G. Benefits of the Research
Benefits of the research are: 1. Theoretical Benefits
This research expectedly aims to contribute to the learning theories that base this research. In addition, hopefully, the results of this
research become references for other researchers and contribute to the development of sciences, especially accounting subject.
2. Practical Benefits a. For the students
The students get a new, practical, and effective learning media. Therefore, it can amplify students’ learning motivation
b. For the accounting teachers The accounting pocket book is a learning media that the teacher
can refer for an additional strategy in teaching accounting. c. For the school
1 The school contributes to all students a learning media in order to amplify students’ learning motivation.
2 The school contributes to all students in every major in SMK a new learning strategy.
d. For the researcher 1 The researcher gets a new experience in applying the accounting
theories through the accounting pocket book.
